Low-income Taxpayer

Low-income Taxpayer

LOW-INCOME TAXPAYER CLINIC

The cases handled by the Tax Law Clinic consist primarily of low-income taxpayers who are facing many different types of tax issues such as Earned Income Tax Credit (EITC), taxpayer rights and responsibilities, innocent spouse claims, worker classification, and collection alternatives. The students may represent clients before the Internal Revenue Service (IRS) and other administrative court hearings. Additionally, the clinic allows the students the opportunity to gain experience in drafting documents such as correspondences to the IRS, preparing administrative forms, and learning the internal operations and procedures of the IRS.